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CMA Final · Indirect Tax Laws and Practice · GST Annual Return and GST Audit Return

Under Rule 101 of the CGST Rules, 2017 as given, in which form does the proper officer inform the registered person of the findings on conclusion of an audit under section 65?

The audit findings are communicated in FORM GST ADT-02. ADT-01 is the notice of audit, ADT-03 is the direction for special audit, and ADT-04 informs the registered person of special audit findings. So the correct form on conclusion of a section 65 audit is ADT-02.

  1. AFORM GST ADT-01
  2. BFORM GST ADT-02Correct
  3. CFORM GST ADT-03
  4. DFORM GST ADT-04

Explanation

Rule 101(5) requires the findings of audit to be communicated in FORM GST ADT-02. ADT-01 is the audit notice under Rule 101(2). ADT-03 is the direction for special audit and ADT-04 communicates the special audit findings under Rule 102.

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